https://www.taxtmi.com/highlights?id=54793 Revision u/s 263 - Assessee is entitled for deduction u/s 54 since there is transfer of residential house property as observed hereinabove and for this part of the appeal, the assessee succeeds. Regarding the deduction claimed u/s 54EC assessee has not made the investment within stipulated time and this fact was also not examined by the AO - Revision order sustained on this issue. - AT en-us Wed, 16 Sep 2020 14:38:05 +0530 Wed, 16 Sep 2020 14:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54793 Revision u/s 263 - Assessee is entitled for deduction u/s 54 since there is transfer of residential house property as observed hereinabove and for this part of the appeal, the assessee succeeds. Regarding the deduction claimed u/s 54EC assessee has not made the investment within stipulated time and this fact was also not examined by the AO - Revision order sustained on this issue. - AT Highlights Income Tax Wed, 16 Sep 2020 14:38:05 +0530 https://www.taxtmi.com/highlights?id=54793